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审计英文翻译

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1.Letter of Engagement 审计业务约定书
2.Assurance engagement and external audit 鉴证业务和外部审计
3.Audit approach 审计方法
4.Staffing 人员安排
5.Deadline 截止日期
6.Group Audit 集团审计
7.Materiality 重要性
8.Fraud 舞弊;欺诈
9.Professional skepticism 职业怀疑
10.Going concern 永续经营
11.Tolerable Error 可容忍错误
12.True and fair presentation 真实公允披露
13.Reasonable assurance 合理保证
14.Appointment, removal and resignation of auditors 注册会计师(审计人员)的聘
用、解聘和辞职
15.Types of opinion: unqualified opinion, qualified opinion, adverse opinion,
disclaimer of opinion
审计意见类型:无保留意见,保留意见,否定意见,无法表示意见
16.Due care 合理关注
17.Independence 独立
18.Integrity 诚信
19.Audit risk = inherent risk x control risk x detection risk
审计风险=固有风险 x 控制风险 x 检查风险
20.Assessing the risks of material misstatement and fraud 估计(评估)重大错报或
舞弊的风险
21.Analytical procedure 分析程序
22.Audit documentation: working paper 审计记录:工作底稿
23.Rely on the work of experts 依靠专家工作
24.Internal audit 内部审计
25.Evaluation of internal control 内部控制评估
26.Test of control 控制测试 test of design, test of operation
27.Substantive procedure (time, nature, extent)实质性程序(时间、性质和程度)
28.Transaction cycle 交易循环
29.Audit evidence 审计证据
30.Population(样本选取的)总体
31.Assertion 认定
32.Classification 分类
33.Completeness 完整性
34.Occurrence 发生
35.Existence 存在
36.Measurement 计量
37.Presentation 列示
38.Disclosure 披露
39.Accuracy 精确,精准(准确性)
40.Rights 权利
41.Valuation 估值
42.Obligation 义务
43.Positive/negative confirmation 积极/消极函证
44.Counting 盘点
45.Cut-off 截止测试
46.Subsequent events 随后事项(期后事项)
47.Quality control 质量控制
48.Management representation 管理层声明
49.‘Emphasis of matter’ paragraph 强调事项段
50.Corporate governance 公司治理机制
51.Assessment 评估
52.Internal Control System 内部控制制度
53.Test of control 控制测试
54.Accounting System 会计制度
55.Seek 寻找
56.Reduced 减少的
57.Extensive 延展的
58.Substantive procedures 实质性程序
59.Transaction 交易
60.Balance 余额
61.Materiality:重要性
62.Omission:遗漏
63.Misstatement:错报
64.Materiality level:重要性水平
65.Influence:影响
66.Economic decision:经济决策
67.Therefore:因此
68.Ensure:确保
69.Discover:发现
70.Rather than:除了、而不是
71.Risk exposure:风险敞口
72.Point of view:观点
73.Sales:销售收入
74.Base:基数;基础
75.Pre-tax:税前
76.Percentage:百分比
77.Guidance 指引,指导
78.Entity 主体
79.Sufficient 足够的,充足的
80.Identify 识别,辨认
81.Due to 由于
82.Audit procedure 审计程序
83.ISA, International Standard on Audit 国际审计准则
84.Essential 实质的,本质的
85.Aspect 方面
86.In accordance with 和……一致,遵照
87.Continuous 持续的,连续的
88.Dynamic 动态的
89.Throughout(表示时间)自始至终,在……期间
90.Observation 观察
91.Inspection 检查
92.Regulatory 监管的,调整的
93.Reporting framework 报告框架
94.Nature 性质
95.Business risk 商业风险
96.Undertake 担任,承揽,保证
97.Occurrence: 发生
98. Accuracy: 准确性
99.Cut-off: 截止
100.Classification: 分类
101.Existence: 存在
102.Rights and obligations: 权利和义务
103.Completeness: 完整性
104.Valuation and allocation: 计价和分摊
105.Occurrence and rights and obligations: 发生及权利和义务
106.Completeness: 完整性
107.Classification and understandability: 分类和可理解性
108.Accuracy and valuation: 准确性和计价
109. Assertion: 认定
110. Assertions about presentation and disclosure: 与列报相关的认定
111. Substantive testing(实质性程序)
112. Sales and trade receivables(销售和收款)
113. Purchase and trade payables(采购和付款)
114. Inventory and store(存货和仓储)
115. Financing and investment(筹资和投资)
116. Bank and cash(银行资金和现金)
117. Analytical review 分析性复核
118. Analytical procedure 分析程序
119. Provision for doubtful debts 坏账准备
110. Letter of Confirmation(函证)
111. Positive/negative confirmation(积极/消极函证)
112. Observe and record 观察和记录
113. Follow up 后续跟进
114.Inspection(检查)
115.Inquiry(询问)(seeking information from knowledgeable persons)
116.Confirmation ( 函 证 ) ( a specific type of enquiry, the process of obtaining a
representation from a third party)
117. Recalculation(重新计算)(checking the mathematical accuracy of documents or
records)
118.Re performance(重新执行)(the auditor’s independence execution of procedures
previously performed by entity staff)
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